Notification No. 69/2022-Customs (N. T.)
- Document type
- Notification
- Reference no.
- P
- Dated
- Category
- Non Tariff
Seeks to amend Customs (Compounding of Offences) Rules 2005
Notification No. 69/2022-Customs (N. T.)
New Delhi, dated the 22nd August, 2022
G.S.R. (E). – In exercise of the powers conferred by clause (h) of sub-section (2) of
section 156, read with sub-section (3) of section 137 of the Customs Act, 1962 (52 of 1962),
the Central Government hereby makes the following rules further to amend the Customs
(Compounding of Offences) Rules, 2005, namely: -
1. (1) These rules may be called the Customs (Compounding of Offences) Amendment
Rules, 2022.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Customs (Compounding of Offences) Rules, 2005 (hereinafter referred to as
the said rules), in rule 5, in the Table, after Sl. No. 8 and entries relating thereto, the
following Sl. No. and entries shall be inserted, namely; -
|
“9 |
Offences specified under Section 135AA of the Act |
One lakh rupees for the first offence, to be increased
|
3. In rule 6 of the said rules, -
(i) the words, “has co-operated in the proceedings before him and” shall be omitted;
(ii) the following provisio shall be inserted, namely: -
"Provided that if the offence is punishable only under Section 135AA, the immunity from
prosecution shall be granted."
4. In rule 7 of the said rules, in sub-rule (2), for words, brackets and number, “sub-rule
(1) ", the words, brackets and number, “rule (6)” shall be substituted.
[F. No. 450/67/2003-Cus IV
Manish Kumar Choudhary
Under Secretary to the Government of India
Note: The principal Notification No. 114/2005-Customs (N.T.) dated 30th December, 2005
was published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide
number G.S.R. 755(E), dated the 30th December 2005 and last amended vide notification
No. 118/208- Customs (N.T), dated the 12th November 2008 vide number G.S.R. 786(E),
dated the 12th November 2008.